Made | 29th September 2003 | ||
Laid before the House of Commons | 30th September 2003 | ||
Coming into force | 27th October 2003 |
Revocation and saving
3.
- (1) Subject to paragraph (2) below, the Bingo Duty Regulations 1988[3] and the Betting and Gaming Duties (Payment) Regulations 1995[4] are revoked.
(2) The Bingo Duty Regulations 1988 continue to apply to bingo played before these Regulations came into force.
Bingo-promoters
4.
- (1) The notification and application for registration required by paragraph 10(1) or (1A) of Schedule 3 to the Act[5] (notification and application for registration by a person who intends to promote, or has begun to promote, the playing of chargeable bingo) must be made on an application form provided by the Commissioners.
(2) An application form must contain such information as the Commissioners think is necessary for the administration of bingo duty and the protection of the revenue from that duty.
(3) The Commissioners may provide different application forms for different purposes; in particular, they may provide application forms that are suitable for electronic transmission.
(4) If there is any change in the information contained in his application form, or subsequently notified to the Commissioners in accordance with this paragraph, a registered bingo-promoter must, within seven days of that change, notify the Commissioners in writing.
(5) A registered bingo-promoter who ceases to promote the playing of chargeable bingo must, within seven days of that cessation, notify the Commissioners in writing.
(6) In this regulation -
Non-standard accounting periods
5.
- (1) Subject to the provisions of this regulation, a bingo-promoter may give the Commissioners written notice that the twelve consecutive periods set out in his notice will be his accounting periods.
(2) The notice required by paragraph (1) above must -
and the day on which the twelfth accounting period ends must be no later than fifty-three weeks after the day on which the first accounting period begins.
(3) Each accounting period must be a period of not less than 27 consecutive days and not more than 35 consecutive days.
(4) Where the Commissioners receive a bingo-promoter's notice complying with this regulation -
(5) Unless in compliance with this regulation the Commissioners have received a notice that a bingo-promoter's accounting periods will be the further twelve consecutive accounting periods beginning when the twelfth accounting period mentioned in paragraph (4)(c) above ends, the accounting period immediately following that twelfth accounting period ends at the end of the last Sunday of the month in which it began.
(6) Before 1 January 2004, the Commissioners may treat a notice under paragraph (1) above as complying with paragraph (2)(a) or (3) above if -
Bingo cards
6.
- (1) This regulation does not apply to a bingo card that forms part of a machine.
(2) A bingo card must be marked with a unique identifying number in a numbered series.
(3) Bingo cards that can only be used once must be issued in numerical order.
(4) If there is more than one issuing point, the bingo cards issued at each point must be from different series.
(5) The Commissioners may require bingo cards to be marked with the amount due for entitlement to participate in the game or games of bingo to which they relate.
(6) In this regulation, "bingo card" means the set of numbers or symbols that a player uses to play bingo.
Bingo returns
7.
- (1) A bingo-promoter must furnish the Commissioners with a bingo return by the fifteenth day following the end of every accounting period.
(2) A bingo return is a return furnished on a form provided by the Commissioners containing the information specified in the Schedule below.
(3) The Commissioners may provide different forms of bingo return for different purposes; in particular, they may provide forms that are suitable for electronic transmission.
(4) A bingo return must be furnished -
(5) If the fifteenth day following the end of an accounting period is not a business day, a bingo return must be furnished by the last business day before that day.
Payment of bingo duty
8.
- (1) Not later than the fifteenth day following the end of an accounting period, a bingo-promoter must pay to the Commissioners the bingo duty due from him in respect of that accounting period.
(2) Payment must be made -
(3) Where the manner of payment involves the collection of the bingo duty due to the Commissioners by means of direct debit, the bingo-promoter must ensure that he has sufficient funds in his account to satisfy the payment.
(4) If the fifteenth day following the end of an accounting period is not a business day, the bingo duty must be paid by the last business day before that day.
Ray McAfee
Commissioner of Customs and Excise
New King's Beam House, 22, Upper Ground, LONDON SE1 9PJ
29th September 2003
[2] 1882 c. 61; section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.back
[3] S.I. 1988/333; amended by S.I. 1995/1555.back
[4] S.I. 1995/1555; amended by S.I. 2001/3088.back
[5] Paragraph 10 was amended by the Finance Act 1982(c. 39), Schedule 6, paragraph 5, the Finance Act 1986(c. 41), Schedule 4, paragraph 12, and the Finance Act 2003(c. 14), section 9(7).back